as by application of the state equalization rates to the total taxable sessed valuations on the assessment rolls of such city, village or town completed in such years, the state board of equalization and assessment shall adjust the full value for nineteen hundred sixty-one by reducing the taxable full value of railroad real property, which was wholly or partly exempt on the assessment roll completed in nineteen hundred sixty-two under the provisions of title two-a or two-b of article four of the real property tax law, to the full value of such railroad real property which was taxable on the first assessment roll for which railroad ceilings were established under such titles without the taper adjustment provided in section four hundred eighty-nine-t of such law. Town outside village full value shall be calculated by the state board to give effect to a similar adjustment in any case where full value of the town is required to be adjusted pursuant to this paragraph. e. Lack of assessment roll or equalization rate. Where on November first preceding the date of the annual certification of aid payments, an assessment roll or an equalization rate required to be used in calculating [such payments] apportionents does not exist, full value shall be estimated by the state board of equalization and assessment, upon the basis of information provided by the localities and such other information as may be available for that purpose. § 12. Section fifty-four of such law is amended by adding a new subdivision five to read as follows: 5. Apportionment of needs based aid. During the state fiscal year beginning April first, nineteen hundred eighty-five there shall be made available thirty-eight million eight hundred thousand dollars ($38,800,000) and during the state fiscal year beginning, April first, nineteen hundred eighty-six there shall be made available seventy million dollars ($70,000,000) to be apportioned to counties, cities, towns and villages, according to this subdivision, in addition to the amounts apportioned pursuant to subdivisions two-a and eight of this section: a. Definitions. As used in this subdivison: (1) "County" means each county located outside the city of New York. (2) "City" means each city having a population of less than one million. (3) "Population" means the population count as shown by the nineteen hundred eighty decennial federal census or a special population census certified to the state comptroller pursuant to paragraph b of subdivision one of this section, whichever is later. (4) "Social services reimbursement" means the amount of money such county received during its fiscal year ending in nineteen hundred eighty-three from the federal and state governments for reimbursement for medical assistance, aid to dependent children, social services administration, child care, juvenile delinquency, home relief, adults in public institutions, adults in private institutions, home energy assistance, emergency aid for adults, burials, day care, food stamps program administration and services for recipients, as determined by the state comptroller and compiled in the state comptroller's nineteen hundred eighty-three local government data base. (5) Unemployment rate" means the average annual percentage of the work force unemployed during calendar year nineteen hundred eightythree, as determined by the commissioner of labor. (6) "Weighted unemployed population" means a county's population multiplied by such county's unemployment rate. (7) "Local revenues" means for each city with a population of less than a million but greater than one hundred fifty thousand an amount equal to the sum of all taxes, fees, charges, assessments, and other revenues including sales tax revenues from a county pursuant to a distribution agreement and property tax and non-property tax revenues for school purposes, received by such city, less any revenues received from the federal or state government and revenues received for the repayment of social services, during such city's fiscal year ending in nineteen hundred eighty-three, as determined by the state comptroller and compiled in the state comptroller's nineteen hundred eighty-three local government data base. "Local revenues" means for each town an amount equal to the sum of all taxes, fees, charges, assessments, and other revenues including sales tax revenues from a county pursuant to a distribution agreement received by such town, and fire district revenues collected in such town, less any revenues received from the federal or EXPLANATION-Matter in italics is new; matter in brackets [ ] is old law state government and revenues received for the repayment of social services, during such town's fiscal year ending in nineteen hundred eightythree, as determined by the state comptroller and compiled in the state Comptroller's nineteen hundred eighty-three local government data base. "Local revenues" means for each village an amount equal to the sum of all taxes, fees, charges, assessments and other revenues including sales tax revenues from a county pursuant to a distribution agreement received by such village, less any revenues received from the federal or state governments and revenues received for the repayment of social services, during such village's fiscal year ending in nineteen hundred eightythree, as determined by the state comptroller and compiled in the comptroller's nineteen hundred eighty-three local government data base. (8) The "state comptroller's nineteen hundred eighty-three local government data base" means the standardized level of summary of information gathered from annual financial reports prescribed by the state comptroller based on the New York state uniform system of accounts and filed by the chief fiscal officer of each municipality with the state comptroller. state Provided, however, where population, local revenues, unemployment rate or social services reimbursement to be used in calculating apportionments pursuant to this subdivision are not available, it shall be estimated by the state comptroller, upon the basis of information provided by the localities and such other information as may be available for the purpose. b. An amount equal to forty-nine percent of the amount made available by this subdivision shall be apportioned to each city with a population of less than one million, to each town and to each village in the same percentage that the local revenues of such city, town or village the sum of the local revenues for all cities with a population of less than one million, towns and villages. is to C. An amount equal to forty percent of the amount made available by this subdivision shall be apportioned to any city with a population greater than one million. d. An amount equal to five and five-tenths percent of the amount made available by this subdivision shall be apportioned to each county in the same percentage that the weighted unemployed population of such county is to the sum of the weighted unemployed population of all counties. e. An amount equal to five and five-tenths percent of the amount made available by this subdivision shall be apportioned to each county in the same percentage that the social services reimbursement of such county is to the sum of the social services reimbursement of all counties. § 13. Subdivision six of section fifty-four of such law, as added by chapter one hundred eighty-two of the laws of nineteen hundred sixtyfive and as renumbered by chapter one thousand seventeen of the laws of nineteen hundred sixty-six, is renumbered subdivision five-a and as renumbered is amended to read as follows: 5-a. Information to be supplied. The chief fiscal officer or other official of any county, city, village or town shall, upon request of the comptroller or the state board of equalization and assessment, furnish to the comptroller or the state board, as appropriate, such information as may be required for the purpose of carrying out the provisions of this section. § 14. Section fifty-four of such law is amended by adding a new sub division six to read as follows: assessment 6. Coordination between the comptroller and the state board of equalization and assessment. The state board of equalization and shall provide the comptroller with such information as he may require for the purpose of carrying out the provisions of this section, and shall assist him in whatever manner he deems appropriate for such purpose. § 15. Subdivision seven of section fifty-four of such law is amended by adding a new paragraph i to read as follows: more i. Notwithstanding any other provision of law, the amount payable on June twenty-fifth, to a city having a population of one million or pursuant to this subdivision shall be reduced by forty-nine million eight hundred eight thousand nine hundred eleven dollars ($49,808,911). Such forty-nine million eight hundred eight thousand nine hundred eleven dollars ($49,808,911) shall be paid to such city on the December fifteenth next following June twenty-fifth, which payment shall be for an entitlement period ending June thirtieth of the month in which the June twenty-fifth payment is made. § 16. Section fifty-four of such law is amended by adding a new subdivision seven-a to read as follows: 7-a. Apportionment of special city, town and village aid. During the state fiscal year beginning April first, nineteen hundred eighty-seven and in each year thereafter aid to cities, towns and villages in addition to the amounts apportioned pursuant to subdivision two of this section shall be apportioned, according to this subdivision. a. Definitions. As used in this subdivision: (1) persons. "City" means each city having a population less than one million (2) "Town" means a town for which complete population, full value, land area, and local tax effort per capita information, as defined in this subdivision, are available as determined by the comptroller. (3) "Village" means a village for which complete population, full value, land area, and local tax effort per capita information, as defined in this subdivision, are available as determined by the comptroller. (4) "Population" means for towns and villages the final population as shown by the nineteen hundred eighty decennial federal census; "population" for cities means the final population as shown by the nineteen hundred seventy decennial federal census. (5) "Population density" means for each town and village an amount equal to its population divided by its total land area expressed in square miles as of the last day of the local fiscal year ending in nineteen hundred seventy-nine. (6) "Full value" means for each town and village an amount equal to the total taxable assessed value of property on the assessment roll completed and filed in nineteen hundred seventy-nine divided by the final state equalization rate established for such roll by the state board equalization and assessment. of (7) "Taxing capacity" means for each town and village an amount equal to its full value divided by the population of such town or village. (8) "Average population density" means for towns the sum of population densities for all towns divided by the number of towns; "average population density" for villages means the sum of the population densities for all villages divided by the number of villages. (9) "Average taxing capacity" means for towns an amount equal to the sum of the taxing capacities for all towns divided by the number of towns; "average taxing capacity" means for villages an amount equal to the sum of the taxing capacities for all villages divided by the number of villages. (10) "Assessed "Assessed value tax rate" of a city means the tax rate for general city purposes for the latest twelve month city fiscal year ending on or before December thirty-first, nineteen hundred eighty; provided, however, that for any city with a population greater than twenty-one thousand and less than twenty-two thousand persons, assessed value tax rate means the tax rate for general city purposes for the latest twelve month city fiscal year ending on or before December thirty-first, nineteen hundred seventy-eight. (11) "Full value tax rate" of a city means the assessed value tax rate of such city multiplied by the final state equalization rate established by the state board of equalization and assessment for the assessment roll to which such assessed value tax rate applied. (12) "Local tax effort per capita" means for each town and village an amount equal to the sum of all taxes, fees, charges, assessments and other revenues received less any revenues received from the federal or state government for the latest local fiscal year ending on or before December thirty-first, nineteen hundred seventy-nine, divided by its population. (13) "Local tax effort factor" means for each town and village, its local tax effort per capita divided by the average local tax effort per capita for towns or villages as appropriate. (14) "Average local tax effort per capita" means for towns the sum of the local tax efforts per capita for all towns divided by the number of towns; "average local tax effort per capita" means for villages the sum of the local tax efforts per capita for all villages divided by the number of villages. (15) Provided, however, that for a town or village created on or after January first, nineteen hundred eighty-one, the population density purEXPLANATION-Matter in italics is new; matter in brackets [ ] is old law suant to subparagraph five above, the full value pursuant to subparagraph six above, and the local tax effort per capita pursuant to subparagraph twelve above shall pertain to the first completed local fiscal year following such creation for which applicable information is available as determined by the comptroller. b. City aid. The sum of one hundred two million three hundred eighteen thousand three hundred seventeen dollars ($102,318,317) shall be apportioned to cities as follows: (1) The sum of sixty-two million two hundred twenty-two thousand three hundred thirteen dollars ($62,222,313) shall be apportioned in the following manner: (2) The sum of forty million ninety-six thousand four dollars ($40,096,004) shall be apportioned to cities according to the following formula: For all cities having a population of less than one hundred thousand a numerical ranking between one and fifty-six shall be assigned. Such ranking shall correspond to each city's position in a schedule of full value tax rates of all such cities arranged in descending order. An aid rate for each city with a population of less than one hundred thousand shall be determined from the following schedule: For each city not eligible for apportionments pursuant to subparagraph one above, a base aid amount shall be calculated equal to the population of such city multiplied by its aid rate. For each such city an aid percentage shall be calculated equal to its base aid amount divided by the sum of the base aid amounts for all such cities. The amount of special aid to be apportioned to each such city shall be calculated by multiplying such city's aid percentage by forty million ninety-six thousand dollars ($40,096,004). c. Town aid. The sum of nineteen million five hundred forty-four thousand seven hundred twenty-six dollars ($19,544,726) shall be apportioned to towns according to the following formula: For each town, a population density factor shall equal the lesser of the amount calculated by dividing such town's population density by the average population density for towns, or the number five; For each town, a taxing capacity factor shall be calculated by dividing the average taxing capacity for towns by such town's taxing сарасity; For each town, a weighted population shall be calculated by multiplying such town's population by the product of such town's population density factor multiplied by the sum of such town's local tax effort factor plus such town's taxing capacity factor; For each town, an aid percentage shall be calculated equal to the weighted population of such town divided by the sum of the weighted populations for all towns; The amount to be apportioned to each town shall be calculated by multiplying such town's aid percentage by nineteen million five hundred forty-four thousand seven hundred twenty-six dollars ($19,544,726). Notwithstanding the definition of town in paragraph a of this subdivision, any town as defined in section two of the town law, which is not included in the definition of town in paragraph a of this subdivision shall be apportioned three hundred ninety-two dollars. The total of any such amounts shall be deducted on a pro rata basis from those towns apportioned more than three hundred ninety-two dollars pursuant to the above formula. In such case where the apportionment to a town in accordance with the above formula is less than three hundred ninety-two dollars, such town shall be apportioned three hundred ninety-two dollars. The difference between three hundred ninety-two dollars and the amount determined pursuant to such formula shall be deducted on a pro rata basis from those towns apportioned more than three hundred ninety-two dollars pursuant to such formula. d. Village aid. The sum of twenty-six million three hundred eightyfive thousand three hundred eighty-one dollars ($26,385,381) shall be apportioned to villages according to the following formula: For each village, a population density factor shall equal the lesser of the amount calculated by dividing such village's population density by the average population density for villages, or the number five; For each village, a taxing capacity factor shall be calculated by dividing the average taxing capacity for villages by such village's taxing capacity; For each village, a weighted population shall be calculated by multiplying such village's population by the product of such village's population density factor multiplied by the sum of such village's local tax effort factor plus such village's taxing capacity factor; For each village, an aid percentage shall be calculated equal to the weighted population of such village divided by the sum of the weighted populations for all villages; The amount to be apportioned to each village shall be calculated by multiplying such village's aid percentage by twenty-six million three hundred eighty-five thousand three hundred eighty-one dollars ($26,385,381). Notwithstanding the definition of village in paragraph a of this subdivision, any village as defined in section fifty-four of the general construction law, which is not included in the definition of village in paragraph a of this subdivision shall be apportioned three hundred ninety-two dollars. The total of any such amounts shall be deducted on a pro rata basis from those villages apportioned more than three hundred ninety-two dollars pursuant to the above formula. In such case where the apportionment to a village in accordance with the above formula is less than three hundred ninety-two dollars, such village shall be apportioned three hundred ninety-two dollars. The difference between three hundred ninety-two dollars and the amount determined pursuant to such formula shall be deducted on a pro rata basis from those villages apportioned more than three hundred ninety-two dollars pursuant to such formula. e. Special city, town, village aid. (1) Not later than April fifteenth of each state fiscal year the comptroller shall certify to the director of the budget, the chairman of the senate finance committee, and the chairman of the assembly ways and means committee, the amount of special city, town, village aid which is payable to each city, town and village for such fiscal year pursuant to this subdivision. (2) For each state fiscal year the amount apportioned pursuant to this subdivision and certified as payable pursuant to this subdivision shall be paid to each city, town and village (i) on the last day of its local fiscal year which is current as of October thirty-first of such state fiscal year or (ii) on February first of such state fiscal year, whichever is earlier; provided, however, that the payment date for any city, town or village shall be March fifteenth, of such state fiscal year if the comptroller receives a written request for such later payment date from the chief fiscal officer of such city, town or village at least ten days prior to the date on which the payment would otherwise have been made. The comptroller shall notify the director of the budget, the chairman of the senate finance committee and the chairman of the assembly ways and means committee of any such written request. f. Notwithstanding any provision of this subdivision to the contrary, for fiscal years beginning April first, nineteen hundred eighty-seven, the amount apportioned to each city, town and village pursuant to this subdivision shall be multiplied by sixty-six percent. § 17. Subdivision eight of section fifty-four of such law is renumbered subdivision eleven and three new subdivisions eight, nine and ten are added to read as follows: EXPLANATION-Matter in italics is new; matter in brackets [ ] is old law |